Luiz, who has failed to hold down a regular starting spot under Jose Mourinho, will conduct the medical in Brazil where he is currently preparing for next summer’s World Cup in his native homeland.
The 27-year-old will become the world’s most expensive defender when he completes his proposed move to the French capital.
Paris Saint-Germain have been linked with making a move for the versatile Brazilian over the course of the last few months - but it now looks as if they are close to putting the final touches on the record transfer deal.
Luiz is expected to form a central defensive partnership with fellow countryman Thiago Silva at Parc des Princes next season.
The pair know each other’s game inside out having formed a solid partnership for the Brazilian national team.
Chelsea are likely to splash the cash they receive from the sale of Luiz on top summer target Diego Costa.